PERLAKUAN AKUNTANSI PERTANGGUNGJAWABAN SOSIAL DALAM LAPORAN KEUANGAN PADA PG. KEBON AGUNG MALANG

Farida Damayanti

Abstract


Analytical descriptive was the characteristic of this research that sited in PG. Kebon Agung Malang with it’s title “ Perlakuan Akuntansi Pertanggngjawaban Sosial dan Pelaporannya dalam laporan Keuangan pada PG. Kebon Agung Malang.”
The aim of this research were analyze and explain about accountancy treatment social responsibility and its reporting within financial reports.
Analytic instrument which use in this research were with explaining or descriptions about accountancy treatment social responsibility in its practice that have been doing in PG. Kebon Agung Malang with company between the theory or even the accountancy principal that generally occur.
Based on the yield can be deliveret that PG. Kebon Agung Malang to allocate finance sourse, needed media of quotation, measurement, and reportin methot.to social cost PG. Kebon Agung Malang carry out several aknowledgment form which to the employees admit as addition of salary, the administration cost station and general cost station and another debt and also to the consumer admit adition of the production cost, to social Community admit addition the administration cost station and general cost, and also to environment recycling admit addition of the production cost and than addition cost of selling. To consider about practice or accountancy sreatment of social responsibility with finance accountancy standar dization and another literatur will ber relevant as comparison basic, which can be told become precise and valid.
Up to know, the company didn’t make the separate social responsibility report yet. So, the social cost can only shown in conventional statement report. The social responsibility report is important, due to the society knows the fact of the company’s social responsibilities easier and the next will be going to improve the positive image of the company.

 

Keyword : perlakuan akuntansi terhadap pertanggungjawaban sosial

 

Link Terkait : http://skripsi.umm.ac.id/files/disk1/21/jiptummpp-gdl-s1-2004-faridadama-1025-pendahul-n.pdf


Keywords


perlakuan akuntansi terhadap pertanggungjawaban sosial